GST on Paint in India (2026): Rates & HSN Codes
Paints, varnishes and enamels moved from 28% to 18% under GST 2.0. Here's the complete rate and HSN guide for paint dealers and contractors.
Part of: The Complete GST Guide for Small Business in India (2026)
Paint was cut from the old 28% slab to 18% under GST 2.0 (effective 22 September 2025), a meaningful reduction for a big-ticket part of any construction or renovation budget. This covers the rates and HSN codes paint dealers and contractors bill against.
Quick answer: paints, varnishes and enamels are 18% GST (down from 28%).
GST rates & HSN codes for paint
| Item | HSN | GST rate |
|---|---|---|
| Paints & varnishes (synthetic polymer) | 3208 | 18% |
| Paints & varnishes (other / water-based) | 3209 | 18% |
| Distemper, prepared water pigments | 3210 | 18% |
| Putty, fillers & stopping | 3214 | 18% |
| Pigments & colouring matter | 3206 | 18% |
For paint dealers & contractors
- Almost all decorative and industrial paint is now 18% — update rate masters that still show 28%.
- Claim ITC on the paint, primer and hardware you buy for resale or for a works contract.
- For a painting works contract (labour + material), the service rate applies to the contract — keep material and service billing clear.
General information only, not tax advice. Rates and HSN classification can change and depend on the exact product — verify before billing. Last reviewed: September 2026.
